CAPRI: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CAPRI
Largest movements
- Tangible fixed assets -€6,811
down €6,811 (-10.5%), from €65,017 to €58,207
of which Land and buildings: -€5,193
- Profit (loss) carried forward -€6,652
down €6,652 (-68.2%), from -€9,750 to -€16,402
- Other debts +€2,721
up €2,721 (+23.7%), from €11,460 to €14,181
- Reserves -€2,671
down €2,671 (-19.4%), from €13,737 to €11,066
of which Tax-exempt reserves: -€2,671
- Depreciation -€3,347
down €3,347 (-32.9%), from €10,157 to €6,811
- Gross operating margin -€606
down €606 (-48.0%), from -€1,262 to -€1,868
- Purchases and services +€606
up €606 (+48.0%), from €1,262 to €1,868
- Other operating charges -€344
down €344 (-36.4%), from €945 to €601
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,026 | €58,424 | -€6,602 | -10.2% |
| Fixed assets | 21/28 | €65,017 | €58,207 | -€6,811 | -10.5% |
| Tangible fixed assets | 22/27 | €65,017 | €58,207 | -€6,811 | -10.5% |
| Land and buildings | 22 | €58,765 | €53,571 | -€5,193 | -8.8% |
| Plant, machinery and equipment | 23 | €6,252 | €4,635 | -€1,617 | -25.9% |
| Current assets | 29/58 | €9 | €217 | +€209 | +2447.8% |
| Cash at bank and in hand | 54/58 | €9 | €217 | +€209 | +2447.8% |
| Total equity and liabilities | 10/49 | €65,026 | €58,424 | -€6,602 | -10.2% |
| Equity | 10/15 | €53,566 | €44,243 | -€9,323 | -17.4% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Capital | 10 | €49,579 | €49,579 | = | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €13,737 | €11,066 | -€2,671 | -19.4% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,779 | €6,108 | -€2,671 | -30.4% |
| Profit (loss) carried forward | 14 | -€9,750 | -€16,402 | -€6,652 | -68.2% |
| Amounts payable | 17/49 | €11,460 | €14,181 | +€2,721 | +23.7% |
| Amounts payable within one year | 42/48 | €11,460 | €14,181 | +€2,721 | +23.7% |
| Other amounts payable | 47/48 | €11,460 | €14,181 | +€2,721 | +23.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,262 | €1,868 | +€606 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,157 | €6,811 | -€3,347 | -32.9% |
| Other operating charges | 640/8 | €945 | €601 | -€344 | -36.4% |
| Gross operating margin | 9900 | -€1,262 | -€1,868 | -€606 | -48.0% |
| Operating profit (loss) | 9901 | -€12,364 | -€9,279 | +€3,085 | +24.9% |
| Financial charges | 65/66B | €43 | €44 | +€1 | +1.9% |
| Recurring financial charges | 65 | €43 | €44 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,407 | -€9,323 | +€3,084 | +24.9% |
| Profit (loss) for the period | 9904 | -€12,407 | -€9,323 | +€3,084 | +24.9% |
| Transfer from tax-exempt reserves | 789 | €5,115 | €2,671 | -€2,444 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,292 | -€6,652 | +€640 | +8.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.